Treasury Regulations · 26 CFR
§ 513.2. Dividends.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 513.2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 14, 1997 by T.D. 8734
- Last amended
- January 16, 1998
- Length
- 116 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 3
The fact that the payee of the dividend is not required to pay Irish tax on such dividend because of the application of reliefs or exemptions under Irish revenue laws does not prevent the application of the reduction in rate of United States tax with respect to such dividend. If the dividend would have been subject to Irish tax had the payee thereof derived an income large enough to require payment of tax then liability to Irish tax exists for the purpose of the reduction in rate of United States tax. As to what constitutes a permanent establishment, see Article II(1)(i) of the convention.
[T.D. 8734, 62 FR 53497, Oct. 14, 1997; 63 FR 2723, Jan. 16, 1998]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 3 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended (63 FR 2723)
- Issued by T.D. 8734 (62 FR 53497)
Where it sits in 26 CFR
- Subchapter G Regulations under tax conventions
- Part 513 Ireland
- Subpart ECFR185890ed08622f9 Subpart—Withholding of Tax